1997 (7) TMI 376

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.... A.K. Agarwal, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Punjab Expeller Industries, Ludhiana, the matter relates to the calculation of the aggregate value of clearances for the purposes of small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986. 2. Shri Hari Om Arora, Advocate stated that the personal hearing ....

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.... report whose copy had not been supplied to the assessee and no opportunity was given to them to challenge the findings of the Inquiry Officer. We consider that if reliance has to be placed on any document and an adverse inference is drawn against the tax payer, then he had right to be confronted with the findings and an opportunity is required to be given to him to challenge the findings adverse ....